Heading into the 2024-25 campaign, Boston Celtics management knew big roster changes were likely coming after the season, given the team’s upcoming payroll and luxury tax bill, league sources told HoopsHype.

Once franchise star Jayson Tatum suffered a torn Achilles in the playoffs against the New York Knicks, it confirmed that inevitable scenario.

“Boston needs to get off two big salaries at least, or they’ll have massive tax implications,” an NBA executive told HoopsHype. “Tatum’s injury lets them use next year as a gap year to audition other players or young guys.”

Several executives around the league believe Boston will explore the trade market for center Kristaps Porzingis, who’s owed $30.73 million and an expiring contract after the 2025-26 season.

Porzingis is viewed by executives around the league as Boston’s top trade candidate to trim salary for next season.

The Latvian center was instrumental in helping Boston win a championship but recently dealt with a mysterious illness that limited him during the playoffs.

Derrick White, who turns 31 in July, has always drawn interest from teams around the league. However, Boston has rebuffed previous inquiries to this point, and he’s still young enough to potentially be a difference-maker during the 2026-27 season when Tatum should be fully healthy.

Celtics guard Jrue Holiday, who turns 35 later this month and is owed a combined $104.4 million over the next three years, including a player option for the 2027-28 season, has already been linked to trade interest from the Clippers and Mavericks.

Another trade candidate to keep an eye on in the eyes of NBA executives around the league is sharpshooter Sam Hauser, a career 42 percent shooter from beyond the arc and has been a consistent rotation player for Boston the past three seasons.

Hauser will begin a four-year, $45 million contract starting in the 2025-26 season.

When Boston drafted Baylor Scheierman 30th overall in the 2024 NBA Draft, some NBA talent evaluators pointed to him as an eventual possible replacement for Hauser after he shot 39 percent beyond the arc in five collegiate seasons.

While Scheierman could potentially be asked to step up more, Boston will need Payton Pritchard to take an even bigger leap next season fresh off his Sixth Man of the Year campaign if the Celtics want to be a contender without their top player.

Despite the loss of Tatum and looming roster decisions against the luxury tax, championship expectations remain for the Celtics in Pritchard’s eyes.

“This is the Boston Celtics,” Pritchard explained to HoopsHype following Boston’s season-ending loss to the New York Knicks at Madison Square Garden. “We’re going to compete for a championship. There’s only one standard. That’s the standard we’ll always live by.”

After a thrilling seven-game first-round series with the Denver Nuggets, the Los Angeles Clippers have work to do this offseason.

After earning an All-Star and All-NBA Third Team selection, Clippers guard James Harden is trending towards declining his $36.35 million player option, league sources told HoopsHype.

Both Harden and the Clippers are interested in continuing their partnership, sources say, with a growing belief that his next contract could keep him in Los Angeles through the 2026-27 season alongside Kawhi Leonard.

Harden, a California native, has enjoyed his homecoming with the Clippers and raised the franchise’s floor, including key players such as Ivica Zubac and Norman Powell.

Speaking of Powell, the 32-year-old guard will be eligible for a contract extension coming off a career season.

However, given Powell is under contract for $20.48 million for the 2024-25 season, there’s no urgency for the Clippers to extend Powell.

The Clippers want to maintain significant cap space flexibility for the summer of 2027, sources say, and notably, only have Zubac guaranteed at $21 million for the 2027-28 season.

Powell’s expiring contract is also a valuable trade chip, if needed, to acquire a star player should the Clippers decide to pivot in that direction this offseason or before the trade deadline next season.

Another noteworthy trade chip is Bogdan Bogdanovic, who’s owed $16.02 million next season and has a $16.02 million team option for the 2026-27 season.

Bogdanovic shot 47.4 percent overall and 42.7 percent from downtown in 30 games with the Clippers during the regular season after being acquired from the Atlanta Hawks.

If the Clippers want to add a sizable salary, combining Powell and Bogdanovic is feasible and essentially combines two expiring contracts for financial flexibility for any trading partner.

Los Angeles could also attempt to trade for a max-salary player by including Derrick Jones Jr., who’s owed $10 million next season and $10.48 million for the 2026-27 season, to make the math work financially. The Clippers can theoretically dangle one unconditional first-round pick (2031) and two swaps (2030 and 2032).

Barring a trade of that magnitude, the Clippers are expected to have the non-taxpayer mid-level exception and will target a backup point guard and a center who can defend and protect the rim, league sources told HoopsHype. Depending on the market, it’s unclear if the mid-level exception will go to one player or split among multiple players to fortify the team’s depth.

Current backup center Drew Eubanks has a $4.75 million non-guaranteed contract for the 2024-25 season and is not expected to return. Eubanks could either be included as a salary filler in a trade or waived by the Clippers.

The returns of Amir Coffey, depending on his free agent market, and Ben Simmons are also not certain.

It’s worth noting the Clippers expect 36-year-old French forward Nicolas Batum to return next season. Batum has a $4.9 million player option for next season.

The Minnesota Timberwolves are coming off consecutive Western Conference Finals appearances for the first time in franchise history and face another important offseason ahead with Julius Randle ($30.94 million) and Naz Reid ($15.02 million) having player options this summer and Nickeil Alexander-Walker entering unrestricted free agency.

It’s unclear at this time what the 30-year-old Randle will do regarding his player option, but he hinted that he’d like to remain in Minnesota during his exit interview with the media.

“I will say that I love it here,” Randle said. “This is the most meaningful basketball I’ve played in my career, and from how the organization has made me feel from the front office, my teammates, and playing with Ant (Anthony Edwards) as our leader, I love it. There’s a lot to be excited about. Having the ability to compete for a championship is everything I could ask for at this point in my career.”

As for the 25-year-old Reid, the prevailing thinking since he won Sixth Man of the Year last season was that he’d decline his player option and enter unrestricted free agency. With a month before free agency, the prevailing notion remains that Reid – who views himself as a starting-caliber player – will decline his player option and become an unrestricted free agent in line for a significant pay raise.

Re-signing Reid this summer is a priority for the Timberwolves, league sources told HoopsHype.

Thus, having to pay Randle and Reid has many teams across the league with the non-taxpayer mid-level exception licking their chops to make a run at Alexander-Walker, including the Orlando Magic, who made a run at trying to acquire him before the trade deadline, HoopsHype has learned.

Various executives around the league who spoke with HoopsHype are projecting Alexander-Walker, 26, to garner the full non-taxpayer mid-level exception or close to it in free agency.

Therefore, there’s a consistent belief from executives around the league that Minnesota won’t be able to ultimately keep the trio of Randle, Reid, and Alexander-Walker unless they get creative.

The Sacramento Kings endured a rollercoaster season, which ultimately led to a Play-In Tournament appearance with no trip to the playoffs to show for it.

During the season, Sacramento fired 2023 Coach of the Year Mike Brown, assistant coach Luke Loucks left for the Florida State head coaching job, and assistant general manager Wes Wilcox left to join the University of Utah as its general manager. Eventually, general manager Monte McNair and the Kings parted ways, followed by hiring Scott Perry.

While there was a lot of movement in the coaching and front office for Sacramento, the Kings most notably traded their franchise point guard, De’Aaron Fox, in a blockbuster trade, which resulted in Zach LaVine becoming a King.

Looking ahead to the offseason, rival NBA executives are monitoring the trio of Domantas Sabonis, Zach LaVine, and DeMar DeRozan with the belief that Sacramento will explore the possibility of trading at least one of those players either this offseason or before the trade deadline in February.

Sabonis, who’s led the league in rebounding three straight seasons and has arguably been snubbed for the past two All-Star games, is owed $136.42 million through the next three seasons.

As a King, no player has been more consistent than Sabonis, who’s averaged 19.2 points on 59.7 percent shooting with 13.2 rebounds and 7.1 assists per game.

Yet, rival executives are monitoring whether Sabonis will eventually request a trade if Sacramento continues to sputter and not show improvement as anything more than a Play-In Team.

After an injury-marred 2023-24 season with Chicago, LaVine bounced back last season, shooting career highs from the field (.511) and beyond the arc (.446) with 23.3 points per game.

The 30-year-old guard is owed $47.50 million this season, has a $48.97 million player option for the 2026-27 season, and a 15 percent trade kicker in his contract.

It’s worth noting that before returning to Sacramento’s front office, Perry was critical of LaVine on “The Hoops Genius Podcast” with BJ Armstrong, who joined him as Sacramento’s new assistant general manager.

“No question that Zach LaVine can score the basketball,” Perry said in November 2023. “Does he impact winning? LaVine has been to one playoff series in nine years. He’s played a total of four playoff basketball games. I’m looking at playing $40, $43, $46, and $49 million for a guy who – to this point – has not impacted winning to the level that his money says he should impact.”

During Perry’s introductory press conference, he cleared the air on where he stands now on LaVine and their relationship.

“I’ve had the chance to speak with Zach,” Perry told reporters at his press conference. “I knew Zach a little bit well before I took this job. When he was a young player at UCLA who was coming out, I was scouting him and watching him a lot – terrific talent, athletic, career 40 percent 3-point shooter. And he and I, like I said, had a good conversation. My job now (is) to help put pieces around him and others to enhance his ability to start winning.”

Meanwhile, Sacramento’s other top wing scorer, DeRozan, remained impactful, averaging 22.2 points on 47.7 percent shooting. He turns 36 in August, has $24.57 million on the books for next season, and only $10 million of his $25.74 million salary for the 2026-27 season is guaranteed.

Similarly, backup center Jonas Valanciunas is owed $10.40 million this season, and his $10 million salary for the 2026-27 season is non-guaranteed.

Thus, DeRozan and Valanciunas are considered movable salaries.

Sacramento is expected to explore the trade and free agent market for point guard help, league sources told HoopsHype.

Among several point guards on Sacramento’s radar is unrestricted free agent Tyus Jones, HoopsHype has learned.

Over the past two seasons with the Wizards and Suns predominantly as a starter in 124 of 147 games, Jones has shot 46.8 percent from the field overall and 41.4 percent from beyond the arc while averaging 6.2 assists and only 1.1 turnovers per game.

You can follow Michael Scotto (@MikeAScotto) on X, formerly known as Twitter, and Blue Sky (@MikeAScotto).